IE Rental Room Relief 2026 Calculator
Ireland's Rent-a-Room Relief lets you receive up to €14,000 per year tax-free for renting out rooms in your principal private residence. Calculate your relief and what happens if you exceed the threshold.
Rent A Room Relief Mechanics
Section 216A TCA 1997: rental income from rooms in your principal private residence is tax-free up to €14,000 per year (raised from €12,000 in 2025). The relief is automatic — no claim form needed if income is below the threshold. Above the threshold, the ENTIRE rent becomes taxable, not just the excess.
Eligibility Requirements
Property must be your principal private residence (where you ordinarily reside). The room must be furnished as living accommodation. Tenant cannot be a connected person (spouse, child, or company you control). Short-term rentals (Airbnb-style, less than 28 days) do not qualify — those are Schedule D Case I.
Common Pitfalls
Going €1 over the €14,000 cap loses the entire relief — careful annual planning required. Multiple separate lettings count toward the same cap. Bills paid by tenant separately don't count as rent. Meals provided as part of the let do count toward the cap. Always track precisely.
Source: Revenue.ie Rent a Room Relief Guide, Section 216A Taxes Consolidation Act 1997, Finance Act 2025 amendments. Last updated: May 2026.